Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine.
本文建议在增值税转型之际，应该明确增值税真正身份，以“费用说”替代“代理说”，建立财税分离的增值税会计模式，给增值税在损益表中应有地位。
Some scholars believe that the differences between China's financial accounting and tax accounting could be coordinated , we should adopt the tax accounting model of mixed type;
有的学者认为我国财务会计与税务会计之间的差异是可以协调的，我们应采用混合型的税务会计模式；
Probing into the current law of value-added tax as well as problems that occurs in dealing with accounting, the paper puts forward a general model to account the value-added tax.
对我国现行增值税法以及有关会计处理中存在的一些问题作了分析，并提出设置增值税会计的一般模式。
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